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ASRE 2415 Review of a Financial Report - : Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation
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Application
- This Auditing Standard on Review Engagements applies to a review of a financial report for a financial year for:
- a company limited by guarantee in accordance with the Corporations Act 2001 (the Act); or
- an entity required to report under the Australian Charities and Not‑for‑Profit Commission Act 2012 (Cth) (the ACNC Act); or
- an entity required to report under other applicable legislation or regulation.